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Das Splitting-Verfahren bei der Einkommensteuerveranlagung von Ehegatten

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  • Schlick, Gregor
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    Abstract

    Das Ehegattensplitting ist in jüngster Vergangenheit nicht nur aus verteilungspolitischen, sondern auch aus familienpolitischen Gründen in Frage gestellt worden. Wie entsteht der Splitting-Effekt? Wovon hängt der Umfang dieses Effektes ab? Wie hat sich das Ehegattensplitting seit 1998 entwickelt? --

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    File URL: http://econstor.eu/bitstream/10419/42436/1/487772059.pdf
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    Bibliographic Info

    Article provided by ZBW – German National Library of Economics / Leibniz Information Centre for Economics in its journal Wirtschaftsdienst.

    Volume (Year): 85 (2005)
    Issue (Month): 5 ()
    Pages: 312-319

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    Handle: RePEc:zbw:wirtdi:42436

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    Cited by:
    1. Caliendo, Marco, 2009. "Income support systems, labor market policies and labor supply: the German experience," Working Paper Series 2009:26, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    2. Marco Caliendo & Jens Hogenacker, 2012. "The German labor market after the Great Recession: successful reforms and future challenges," IZA Journal of European Labor Studies, Springer, vol. 1(1), pages 1-24, December.

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